English translation of Article 113 of the Swiss VAT Act 2010

This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT from a Swiss VAT lawyer please do not hesitate to contact: Harun Can

Article 113 of the Swiss VAT Act 2010

Application of the new law

In order to determine
whether the exemption from tax liability under Article 10(2) exists when this
Act comes into force, the new law shall be applied to supplies taxable under
this Act generated in the twelve months prior to its entry into force.

The provisions on retrospective input tax deduction under Article 32 also apply to supplies that did not entitle the taxable person to make an input tax deduction before this Act came into force.

Subject to Article 91, the new procedural law applies to all procedures pending on the date that this Act enters into force.

Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)